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2021-03-31-accounts

Charity Registration No. 1000849

Company Registration No. 02516554 (England and Wales)

ST MARY'S CARE CENTRE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

ST MARY'S CARE CENTRE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Georgina McQueen
Harry Birch
Pamela Goulding
Christine Gibbins
Charity number 1000849
Company number 02516554
Principal address Hillingden Avenue
Halewood
Liverpool
L26 9TY
Registered office Hillingden Avenue
Halewood
Liverpool
Independent Examiner Susan Buckley
SBA Accounting Limited
Gladstone House
2 Church Road
Liverpool
L15 9EG
Bankers TSB Bank Plc
Charlotte Row
53 Great Charlotte Street
Liverpool
L1 1QY
Solicitors Addleshaw Sons & Latham
Manchester

ST MARY'S CARE CENTRE

CONTENTS

Page
Trustees' report 1 - 3
Independent Examiner's Report 4
Statement of financial activities 5
Balance sheet 6
Notes to the accounts 7 - 14

ST MARY'S CARE CENTRE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2021

The trustees present their report and financial statements for the year ended 31 March 2021.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's memorandum and articles of association, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016)

Objectives and activities

St Mary's Care Centre is guided by both local and national policy. At a national level care for older people is steered by "Putting People First" and "Living Well with Dementia". St Mary's is committed to providing quality day care to older people in the community with an emphasis on health and wellbeing.

In planning the Centre ' s activities for the year the trustees kept in mind the Charity Commission's guidance on public benefit at trustees meetings.

The Centre works in co-operation with commissioners and social services to ensure that people who need the service the most have priority. Funding limits those the Centre can help, but those given assistance have access to armchair exercise classes, complementary therapies and other activities including baking, interactive quizzes, crafts, days out and healthy t wo course lunches.

The Centre acknowledges the difficulties that older people have in accessing health care and other necessary services and aims to alleviate these inequalities, including providing access to district nurses.

Other aims of the Centre are:

-To provide opportunities for rehabilitation and associated therapies to the elderly and enable individuals to access health services dependant on their needs.

-To support the development and implementation of a health and well being strategy -To provide training to staff and volunteers.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

The Centre has a mini-bus which has been adapted to enable easy access for service users of all physical abilities.

The Centre has a dedicated staff team and volunteers and the trustees would like to take this opportunity to thank all of the team as without them the Centre could not provide the quality care and respite they currently do.

ST MARY'S CARE CENTRE

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2021

The organisation plans to continue to provide day care in the future. In the report one of the strengths of the centre was "strong effective management which has resulted in a good atmosphere, happy staff and customers". As well as developing a general business continuity plan , and as a consequence of the Covid 19 pandemic in 2020, St Mary's have also developed both a Covid continuity plan and a Covid risk assessment policy.

The centre plans on continuing to provide an array of activities for clients throughout the year which will include day trips, baking, reminiscence, crafts etc. Due to the pandemic in 2020 the centre had to close and therefore we could not provide any day care. We re-opened in August and operated until November 2020 when another lockdown was announced. We then re-opened for clients just in time to provide them with Christmas lunches, activities and gifts. Another lockdown was announced in January 2021 and we were forced to close again until April 2021. The finances will reflect in these lockdowns as we were unable to operate as we usually do.

During the lockdowns we kept in touch with clients via telephone and made sure that everyone had what they needed. We also offered a shopping service and prescription pick-up if necessary. Clients received Easter eggs from the centre to keep morale up and hopefully this year may provide us with some normality.

Achievements and performance

The Centre is recognised for it's diverse and creative approach to care provision within a homely and welcoming setting and is a much valued resource within the community.

We pride ourselves on the quality of service which maintains and enriches the clients quality of life.

All staff are DBS checked and are regularly trained in mandatory standards. We are signed up the social care commitment with skills for care.

This is a promise made by staff who work at St Mary's to give the best support and care they can to all clients at the centre.

Clients are able to access a variety of different activities Monday to Friday.

Financial review

The Centre has an overall surplus for the year of £ 20,749 The principal source of funding in the year is £1 5 7,970 from Knowsley Borough Council . A Coronavirus Grant of £10,000 has also been received to cover additional costs in relation to the pandemic.

All of the funds at 31 March 2021 were unrestricted.

The trustees aim to have sufficient unrestricted reserves to cover six months of ordinary expenditure which is approximately £ 80,000 (based on a normal year's expenditure) . At 31 March 2021 the re was sufficient unrestricted reserves to cover this amount of normal expenditure. There is also £ 56,549 of designated reserves, the details of which are in note 14 in the notes to the accounts.

The local authority has agreed to provide grant funding to cover running expenses on an annual basis but this is only sufficient to cover the Centre's core salaries and expenses and will not contribute to reserves. The Centre, therefore, is continually exploring other avenues of obtaining funding.

The trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity is a single organisation and a company limited by guarantee.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

ST MARY'S CARE CENTRE

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2021

Georgina McQueen Harry Birch Pamela Goulding Christine Gibbins Norman Hogg (Retired 14 December 2020)

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

As set out in the Articles of Association there must be between four and twenty directors, at least four of whom, classified as "A" directors, are nominated and removed by the Parochial Church Council of Halewood (HCC) (after consultation with Halewood St Mary's Church Council). The directors can also appoint a maximum of three co-opted members for a period to be specified by the Board and also any person who may be nominated as director by such other body or bodies as the Centre, in general meeting, may from time to time select.

The Trustees have assessed the operational and business risks to which the Centre is exposed, the major financial risk being the withdrawal of the grant funding from KMBC, and are satisfied that systems are in place to mitigate exposure to the those risks. Risk assessments are carried out in the centre daily by all trained members of staff. A training plan is produced every year to ensure all staff have the necessary mandatory training that is required by Knowsley Council. There are two registered managers on site .

The Centre has an active management board comprising of volunteers from local business, statutory bodies, charities, church representatives, voluntary sector and the community. Trustees are appointed through HCC and town council.

The Centre is currently in the process of reviewing the constitution to include policies and procedures for induction and training of new trustees.

The directors of the company are also charity trustees' for the purposes of charity law and under the company's articles are also known as members of the Management Committee. Under the requirements of the memorandum and articles of association the members of the Management Committee are elected to serve for a period of three years after which they must be re-elected. All members of the Management Committee give their time voluntarily and received no benefits from the charity.

The committee members meet quarterly and are responsible for the strategic direction and the policy of the Centre. A scheme of delegation is in place and day to day responsibility for the provision of the services rest with the chairperson, manager and deputy manager. The chairperson is responsible for ensuring that the Centre delivers the services specified and that key performance indicators are met. The manager has responsibility for the day to day operational management of the Centre, individual's supervision of the staff team and also ensuring that the team continues to develop their skills and working practices in line with good practice

Asset cover for funds

Note sets out an analysis of the assets attributable to the various funds and a description of the funds. These assets are sufficient to meet the Centres obligations on a fund by fund basis.

The trustees' r eport was approved by the Board of Trustees.

Harry Birch

Trustee Dated: 5 October 2021

ST MARY'S CARE CENTRE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST MARY'S CARE CENTRE

I report on the financial statements of the charity for the year ended 31 March 2021, which are set out on pages 5 to 14.

Respective responsibilities of trustees and examiner

The trustees, who are also the directors of St Mary's Care Centre for the purposes of company law, are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

Susan Buckley SBA Accounting Limited

Chartered Accountant Gladstone House 2 Church Road Liverpool L15 9EG

Dated: 5 October 2021

ST MARY'S CARE CENTRE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted Unrestricted
funds funds
2021 2020
Notes
£		 £
Income from:
Donations and legacies 3 200 316
Activities in furtherance of the charity's activities 4 167,970 157,970
Activities for generating funds 5 553 4,880
Total income 168,723 163,166
Expenditure on:
Raising funds 6 344 5,703
Charitable activities 7 147,630 155,252
Total resources expended 147,974 160,955
Net income for the year/
Net movement in funds 20,749 2,211
Fund balances at 1 April 2020 160,631 158,420
Fund balances at 31 March 2021 181,380 160,631

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

ST MARY'S CARE CENTRE

BALANCE SHEET

AS AT 31 MARCH 2021

Notes
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within
one year
13
Net current assets
Total assets less current liabilities
Income funds
Unrestricted funds
Designated funds
14
General unrestricted funds		 2021
£
1,588
180,860
182,448
(3,398)
62,678
118,702		 £
2,330
179,050
181,380
181,380
181,380		 2020
£
935
158,987
159,922
(3,241)
55,408
105,223		 £
3,950
156,681
160,631
160,631
160,631

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2021.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 5 October 2021

Georgina McQueen Harry Birch Trustee Trustee

Company Registration No. 02516554

ST MARY'S CARE CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

Charity information

St Mary's Care Centre is a private company limited by guarantee incorporated in England and Wales. The registered office is Hillingden Avenue, Halewood, Liverpool.

1.1 Accounting convention

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

The financial statements are prepared in sterling , which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

These financial statements for the year ended 31 March 2021 are the first financial statements of St Mary's Care Centre prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was 1 April 2019. The reported financial position and financial performance for the previous period are not affected by the transition to FRS 102.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Costs are capitalised on an accrued basis. Revenue costs are written off as incurred, to the extent that they are not covered by grant funding.

The Special Building Reserve Fund was established to record funds raised in respect of the building extension project.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.5 Resources expended

Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT, which cannot be recovered.

ST MARY'S CARE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Property improvements 5% on cost Plant and machinery 20% on cost Minibus 25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

ST MARY'S CARE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

Unrestricted Unrestricted
funds funds
2021 2020
£ £
Donations and gifts 200 316

ST MARY'S CARE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

4 Activities in furtherance of the charity's activities

Grants
Grants
receivable
receivable
for
for
charitable
charitable
activities
activities
2021
2020
£
£
Knowsley Borough Council grant
167,970
157,970
Activities for generating funds
Unrestricted Unrestricted
funds funds
2021 2020
£ £
Lunches and raffles 553 4,880
Raising funds
Unrestricted Unrestricted
funds funds
2021 2020
£ £
Trading costs
Other trading activities 344 5,703
344 5,703

5 Activities for generating funds

6 Raising funds

ST MARY'S CARE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

7 Charitable activities

Staff costs
Depreciation and impairment
Rent and services
Insurance
Repairs and maintenance
Cleaning and premises maintenance
Printing, postage stationery and advertising
Telephone
Motor and travelling expenses
Bank charges
Sundries
Therapist costs
Training costs
Share of governance costs (see note 8)
Support costs
Support
costs
Governance
costs
£
£
Accountancy
-
3,090
Legal and professional
-
793
-
3,883
Analysed between
Charitable activities
-
3,883		 2021
£
3,090
793
3,883
3,883		 Direct
charitable
expenditure
Direct
charitable
expenditure
2021
2020
£
£
112,602
111,231
1,620
3,652
12,500
13,629
2,159
2,116
409
2,470
2,446
7,780
1,458
818
3,013
3,170
2,488
4,129
108
92
3,203
1,808
90
624
1,651
-
143,747
151,519
3,883
3,733
147,630
155,252
Support
costs
Governance
costs
2020
£
£
£
-
3,000
3,000
-
733
733
-
3,733
3,733
-
3,733
3,733

8 Support costs

Accountancy costs includes £500 payable in respect of the independent examiner ' s fee .

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or expenses during the year.

ST MARY'S CARE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

10 Employees

Number of employees

The average monthly number employees during the year was:

Direct charitable activities
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2021
Number
5
2021
£
106,686
4,661
1,255
112,602		 2020
Number
5
2020
£
104,497
5,474
1,260
111,231

There were no employees whose annual remuneration was £60,000 or more.

11 Tangible fixed assets

Property
improvements
Plant and
machinery
£
£
Cost
At 1 April 2020
236,864
125,709
At 31 March 2021
236,864
125,709
Depreciation and impairment
At 1 April 2020
234,415
124,209
Depreciation charged in the year
144
1,476
At 31 March 2021
234,559
125,685
Carrying amount
At 31 March 2021
2,305
24
At 31 March 2020
2,449
1,500		 Minibus
£
19,643
19,643
19,642
-
19,642
1
1		 Total
£
382,216
382,216
378,266
1,620
379,886
2,330
3,950

ST MARY'S CARE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

12 Debtors

Amounts falling due within one year:
Other debtors
Prepayments and accrued income
Creditors: amounts falling due within one year
Other taxation and social security
Other creditors
Accruals and deferred income		 2021
£
1,407
181
1,588
2021
£
248
60
3,090
3,398		 2020
£
-
935
935
2020
£
241
-
3,000
3,241

13 Creditors: amounts falling due within one year

14 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Balance at Resources Transfers Balance at Resources Transfers
Balance at
1 April 2019 expended 1 April 2020 expended 31 March 2021
£ £ £ £ £ £
£
Fixed asset
fund 7,602 (3,652) - 3,950 (1,620) -
2,330
Staff reserve 30,790 - 4,751 35,541 - 2,923
38,464
Property
maintenance 10,466 (4,595) - 5,871 - 6,129
12,000
Client
services 8,525 (426) - 8,099 (162) -
7,937
Major
minibus
repairs 1,947 - - 1,947 - -
1,947
59,330 (8,673) 4,751 55,408 (1,782) 9,052
62,678

The designated funds represents the following:

The fixed assets fund holds the value of those assets which are deemed to be unrestricted The staff reserve re presents a redundancy reserve.

The property maintenance reserve represents the approximate cost of renewing doors, flooring etc which need replacing.

The client services reserve the cost of activities for clients.

The major minibus repairs fund is the approximate cost of ongoing repairs to the minibus.

ST MARY'S CARE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

15 Related party transactions

There were no disclosable related party transactions during the year (2020 - none).

ST MARY'S CARE CENTRE

SUMMARY INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021

Income receivable
Expenditure
Rent & rates
Insurance
Repairs and maintenance
Cleaning and premises
Printing, postage and stationery
Telephone
Travelling expenses
Sundry expenses
Therapist costs
Trading costs
Social security
Staff wages
Staff pension costs
Training
Legal and professional
Accountancy fees
Bank charges
Depreciation		 31 March
31 March
2021
2020
£
£
168,723
163,166
12,500
13,629
2,159
2,116
409
2,470
2,446
7,780
1,458
818
3,013
3,170
2,488
4,129
3,203
1,808
90
624
344
5,703
4,661
5,474
106,686
104,497
1,255
1,260
1,651
-
793
733
3,090
3,000
108
92
1,620
3,652
(147,974)
(160,955)
20,749
2,211